HomeMy WebLinkAboutReso 2020-251RESOLUTION NO. 2020-251
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA, ACTING AS THE LEGISLATIVE BODY OF
COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE
MAINTENANCE DISTRICT), MAKING CERTAIN
DETERMINATIONS AND AUTHORIZING SUBMITTAL OF
LEVY OF SPECIAL TAXES TO THE QUALIFIED ELECTORS
OF CERTAIN TERRITORY PROPOSED TO BE ANNEXED TO
COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE
MAINTENANCE DISTRICT) AND IMPROVEMENT AREA
“C” THERETO
WHEREAS, the City Council of the City of Chula Vista, California, (“City Council”),
formed a Community Facilities District and designated certain improvement areas therein
pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”,
being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California
(the “Act”), and the City of Chula Vista Community Facilities District Ordinance enacted
pursuant to the powers reserved by the City of Chula Vista under Sections 3, 5 and 7 of Article
XI of the Constitution of the State of California (the “Ordinance”) (the Act and the Ordinance
may be referred to collectively as the “Community Facilities District Law”). The Community
Facilities District has been designated as COMMUNITY FACILITIES DISTRICT NO. 97-2
(PRESERVE MAINTENANCE DISTRICT) (the “District”) and the Improvement Areas were
designated as IMPROVEMENT AREA “A,” IMPROVEMENT AREA “B” and
IMPROVEMENT AREA “C” of such District; and
WHEREAS, the City Council, at the request of the owner of that property known as
Bonita Glen located within the Otay Ranch, initiated proceedings pursuant to the Community
Facilities District Law to annex such territory to the District and Improvement Area “C” thereto;
and
WHEREAS, notice of a public hearing relating to the annexation of such territory to the
District and Improvement Area “C,” the extent of the territory to be annexed, the furnishing of
certain public services and all other related matters has been given; and
WHEREAS, the territory proposed to be annexed is known and designated as
Community Facilities District No. 97-2 (Preserve Maintenance District), Improvement Area “C,”
Annexation No. 11 (the “Territory”); and
WHEREAS, it has now been determined that written protests have not been received by
50% or more of the registered voters residing either within the Territory or Improvement Area
“C” and/or property owners representing more than one-half (1/2) or more of the area of land
within the Territory or within Improvement Area “C”; and
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WHEREAS, inasmuch as there have been less than twelve (12) persons registered to vote
within the Territory for each of the 90 preceding days, this legislative body desires to submit the
levy of the required special tax to the landowners of the Territory, such landowners being the
qualified electors as authorized by law.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista, AS FOLLOWS:
SECTION 1. Recitals. The above recitals are all true and correct.
SECTION 2. Determinations. It is determined by this City Council that:
(a) all proceedings prior hereto were valid and taken in conformity with the
requirements of law, and specifically the provisions of the Community
Facilities District Law, and this finding is made pursuant to the provisions
and authorization of Section 53325.1 of the Government Code of the State
of California;
(b) the annexation of the Territory to Improvement Area “C” as proposed
conforms with the City of Chula Vista Statement of Goals and Policies
Regarding the Establishment of Community Facilities Districts;
(c) less than twelve (12) registered voters have resided within the Territory
for each of the ninety (90) days preceding the close of the public hearing
and, consequently, the qualified electors shall be the landowners of the
Territory and each landowner who is the owner of record as of the close of
the public hearing, or the authorized representative thereof, shall have one
vote for each acre or portion of an acre of land that she or he owns within
the Territory;
(d) the time limit specified by the Community Facilities District Law for
conducting an election to submit the levy of the special taxes to the
qualified electors of the Territory and the requirements for impartial
analysis and ballot arguments have been waived with the unanimous
consent of the qualified electors of the Territory;
(e) the City Clerk, acting as the election official, has consented to conducting
any required election on a date which is less than 125 days following the
adoption of any resolution annexing the Territory to the District and
Improvement Area “C” thereto; and
(f) the public services described in Section 4 herein proposed to be financed
from the proceeds of special taxes to be levied within the Territory are
necessary to meet increased demands placed upon the City as a result of
development and/or rehabilitation occurring in the Territory.
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SECTION 3. Boundaries of the Territory. The boundaries and parcels of land the
Territory and in which the public services are to be provided and on which special taxes will be
levied in order to pay the costs and expenses for such public services are generally described as
follows:
All that Territory proposed to be annexed to the District and
Improvement Area “C” thereto, as such property is shown on a
map as previously approved by this legislative body, such map
entitled “Annexation Map No. 11 of Community Facilities District
No. 97-2 (Preserve Maintenance District), City Of Chula Vista,
County Of San Diego, State Of California” (the “Annexation
Map”), a copy of which is on file in the Office of the City Clerk
and shall remain open for public inspection. The Annexation Map
was filed in the Office of the San Diego County Recorder on
October 7, 2020 in Book 49, Page 1 of Maps of Assessment and
Community Facilities Districts and as Document No. 2020-
7000335.
SECTION 4. Description of Services. The services that are authorized to be financed
by the District from the proceeds of special taxes levied within Improvement Area “C” are
certain services which are in addition to those services that were provided in or required for
Improvement Area “C” prior to the formation of the District and the designation of Improvement
Area “C” and did not replace services already available in the District or Improvement Area “C”
at the time of formation of the District and the designation of Improvement Area “C”. A general
description of the services authorized to be financed by the District within Improvement Area
“C” is as follows:
The monitoring, maintenance, operation and management of public
property in which the City has a property interest and which
conforms to the requirements of the Ordinance or private property
within the Otay Ranch Preserve which is required by the Preserve
Owner/Manager to be maintained as open space or for habitat
maintenance or both. Such property may be located outside the
boundaries of the District and outside the jurisdictional boundaries
of the City of Chula Vista. Such services shall not include the
maintenance, operation and/or management of any property
owned, maintained, operated and/or managed by the federal and/or
state government as open space, habitat maintenance and/or for
any other purpose.
The District shall finance all direct, administrative and incidental annual costs and
expenses necessary to provide such monitoring, maintenance, operation and management of such
public property.
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The same types of services which are authorized to be financed by the District from the
proceeds of special taxes levied within Improvement Area “C” are the types of services to be
financed from the proceeds of special taxes levied within the Territory. If and to the extent
possible such services shall be provided in common within the District and the Territory.
SECTION 5. Special Tax. Except where funds are otherwise available, a special tax
sufficient to pay for such services and related incidental expenses authorized by the Community
Facilities District Law, secured by recordation of a continuing lien against all non-exempt real
property in the Territory, will be levied annually within the boundaries of such Territory. For
further particulars as to the rate and method of apportionment of the proposed special tax,
reference is made to the attached and incorporated Exhibit “A” (the “Improvement Area ‘C’ Rate
and Method”), which sets forth in sufficient detail the method of apportionment to allow each
landowner or resident within the proposed Territory to clearly estimate the maximum amount
that such person will have to pay.
The special tax proposed to be levied within the Territory shall be equal to the special tax
levied to pay for the same services in Improvement Area “C,” except that a higher or lower
special tax may be levied within the Territory to the extent that the actual cost of providing the
services in the Territory is higher or lower than the cost of providing those services i n
Improvement Area “C.” Notwithstanding the foregoing, the special tax may not be levied at a
rate which is higher than the maximum special tax authorized to be levied pursuant to the
Improvement Area “C” Rate and Method.
The special taxes herein authorized, to the extent possible, shall be collected in the same
manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale
and lien priority in any case of delinquency as applicable for ad valorem taxes. Any special
taxes that may not be collected on the County tax roll shall be collected through a direct billing
procedure by the Treasurer.
The maximum special tax rate in Improvement Area “C” shall not be increased as a result
of the annexation of the Territory to Improvement Area “C.”
SECTION 6. Election. The proposition related to the levy of the special tax shall be
submitted to the qualified electors of the Territory, such electors being the landowners, with each
landowner having one (1) vote for each acre or portion thereof of land which he or she owns
within such annexed territory. The special election shall be held on November 3, 2020
immediately following the adoption of this Resolution, and such election shall be a special
election to be conducted by the City Clerk (hereinafter “Election Official”). If the proposition for
the levy of the special tax receives the approval of more than two-thirds (2/3) of the votes cast on
the proposition, the special tax may be levied as provided for in this Resolution.
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SECTION 7. Ballot. The ballot proposal to be submitted to the qualified electors at the
election shall generally be as follows:
PROPOSITION A
CITY OF CHULA VISTA
COMMUNITY FACILITIES DISTRICT NO. 97-2,
IMPROVEMENT AREA “C” ANNEXATION NO. 11
AUTHORIZATION FOR SPECIAL TAX LEVY
Shall Community Facilities District No. 97-2 (Preserve Maintenance District) of the City
of Chula Vista be authorized to levy special taxes within the territory identified as Annexation
No. 11 to Improvement Area “C” of such District pursuant to the rate and method of
apportionment of special taxes (the “Improvement Area ‘C’ Rate and Method”) attached to this
ballot to finance the authorized services and administrative expenses and to fund and replenish a
reserve fund, all as provided for in the Improvement Area ‘C’ Rate and Method.
SECTION 8. Vote. The appropriate mark placed in box adjacent to the word “YES”
shall be counted in favor of the adoption of the proposition, and the appropriate mark placed in
the box adjacent to the word “NO” in the manner as authorized, shall be counted against the
adoption of such proposition.
SECTION 9. Election Procedure. This City Council hereby authorizes the Election
Official to take any and all steps necessary for the holding of such election and ratifies any such
steps previously taken by such Election Official which were necessary for the holding of such
election. Such Election Official shall perform and render all services and proceedings incidental
to and connected with the conduct of such election, and such services shall include, but not be
limited to the following:
(a) Prepare and furnish to the election officers necessary election supplies for
the conduct of the election.
(b) Cause to be printed the requisite number of official ballots, tally sheets
and other necessary forms.
(c) Furnish and address official ballots for the qualified electors of the
Territory.
(d) Cause the official ballots to be mailed and/or delivered, as required by
law.
(e) Receive the returns of the election.
(f) Sort and assemble the election material and supplies in preparation for the
canvassing of the returns.
(g) Canvass the returns of the election.
(h) Furnish a tabulation of the number of votes given in the election.
(i) Make all arrangements and take the necessary steps to pay all costs of the
election incurred as a result of services performed for the District and pay
costs and expenses of all election officials.
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(j) Conduct and handle all other matters relating to the proceedings and
conduct of the election in the manner and form as required by law.
BE IF FURTHER RESOLVED by the City Council of the City of
Chula Vista, that it is acting as the legislative body of Community
Facilities District No. 97-2 (Preserve Maintenance District),
making certain determinations and authorizing submittal of levy of
special taxes to the qualified electors of certain territory proposed
to be annexed to Community Facilities District No. 97-2 (Preserve
Maintenance District) and Improvement Area “C” thereto.
[SIGNATURES ON THE FOLLOWING PAGE]
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Presented by Approved as to form by
Tiffany Allen Glen R. Googins
Director of Development Services City Attorney
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
California, this 3rd day of November 2020 by the following vote:
AYES: Councilmembers: Diaz, Galvez, McCann, Padilla, and Casillas Salas
NAYS: Councilmembers: None
ABSENT: Councilmembers: None
Mary Casillas Salas, Mayor
ATTEST:
Kerry K. Bigelow, MMC, City Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA )
I, Kerry K. Bigelow, City Clerk of Chula Vista, California, do hereby certify that the foregoing
Resolution No. 2020-151 was duly passed, approved, and adopted by the City Council at a
regular meeting of the Chula Vista City Council held on the 3rd day of November 2020.
Executed this 3rd day of November 2020.
Kerry K. Bigelow, MMC, City Clerk
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For
For
Resolution No. 2020-251
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CITY OF CHULA VISTA
ANNEXATION NO. 11 TO COMMUNITY FACILITIES DISTRICT NO. 97-2
(PRESERVE MAINTENANCE DISTRICT)
IMPROVEMENT AREA “C”
EXHIBIT “A”
A Special Tax of Community Facilities District No. 97-2 (Preserve Maintenance District) of the
City of Chula Vista ("CFD") shall be levied on all Assessor's Parcels in Annexation No. 11 of
Improvement Area “C” of the CFD and collected each Fiscal Year commencing with Fiscal Year
2021-2022 in an amount determined through the application of the rate and method of
apportionment of the Special Tax set forth below. All of the real property within Annexation No.
11 of Improvement Area “C” of the CFD, unless exempted by law or by the provisions hereof,
shall be taxed for the purposes, to the extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre or Acreage" means the land area of an Assessor’s Parcel as shown on an Assessor's Parcel
Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the
applicable Final Subdivision Map, other final map, other parcel map, other condominium plan, or
functionally equivalent map or instrument recorded in the Office of the County Recorder. The
square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter
2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means the actual or estimated costs incurred by the City, acting for
and on behalf of the CFD as the administrator thereof, to determine, levy and collect the Special
Taxes, including salaries of City employees and a proportionate amount of the City’s general
administrative overhead related thereto, and the fees of consultants and legal counsel providing
services related to the administration of the CFD; the costs of collecting installments of the Special
Taxes; and any other costs required to administer Area “C” of the CFD as determined by the
City.
"Assessor's Parcel" or “Parcel” means a lot or parcel shown in an Assessor's Parcel Map with
an assigned assessor's parcel number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating
parcels by assessor's parcel number.
"Building Square Foot or Square Footage" means the square footage as shown on an
Assessor’s Parcel’s building permit of Residential Property excluding garages or other structures
not used as living space.
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"CFD Administrator" means an official of the City, or designee thereof, responsible for
determining the Special Tax Requirement and providing for the levy and collection of the
Special Taxes.
"CFD" means Community Facilities District No. 97-2 (Preserve Maintenance District) of the
City of Chula Vista.
"City" means the City of Chula Vista.
"City Clerk" means the City Clerk for the City of Chula Vista or his or her designee.
"City Manager" means the City Manager for the City of Chula Vista or his or her designee.
"Community Purpose Facility Property" or "CPF Property" means all Assessor’s Parcels
which are classified as community purpose facilities and meet the requirements of City of Chula
Vista Ordinance No. 2883.
"Council" means the City Council of the City of Chula Vista, acting as the legislative body of
the CFD.
"County" means the County of San Diego, California.
"Developed Property" means all Taxable Property for which a building permit was issued prior
to the March 1st preceding the Fiscal Year in which the Special Tax is being levied.
"Final Map Property" means any residential lot or non-residential lot created by a Final
Subdivision Map, but which is not classified as Developed Property.
"Final Subdivision Map" means a subdivision of property creating residential or non-
residential buildable lots by recordation of a final subdivision map or parcel map pursuant to the
Subdivision Map Act (California Government Code Section 66410 et seq.), or recordation of a
condominium plan pursuant to California Civil Code 1352, that creates individual lots for which
building permits may be issued without further subdivision and is recorded prior to March 1
preceding the Fiscal Year in which the Special Tax is being levied.
"Fiscal Year" means the period starting July 1 and ending on the following June 30.
"Improvement Area C" or "Area C" means Improvement Area “C” of the CFD, as identified
on the boundary map for the CFD as amended from time to time.
"Land Use Class" means any of the classes listed in Table 1, Table 2, or Table 3.
"Maximum Special Tax" means the maximum Special Tax, determined in accordance with
Section C below that may b e levied in an y Fiscal Year on any Assessor’s Parcel of Taxable
Property.
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"Non-Residential Property" means all Assessor’s Parcels of Developed Property for which a
building permit(s) has been issued for a structure or structures for non-residential use.
"Operating Fund" means a fund that shall be maintained within the CFD for each Fiscal Year
to pay for Resource Monitoring and/or Preserve Operations and Maintenance activities and
Administrative Expenses.
"Operating Fund Balance" means the amount of funds in the Operating Fund at the end of the
preceding Fiscal Year.
"Operating Fund Requirement" means for any Fiscal Year an amount equal to the Resource
Monitoring Fund Requirement and the Preserve Operations and Maintenance Fund Requirement
for the current Fiscal Year in which Special Taxes are levied.
"Preserve Operations and Maintenance" means those activities described in Attachment A
hereto which is incorporated herein by this reference.
"Preserve Operations and Maintenance Fund Requirement" means for any Fiscal Year an
amount equal to the budgeted costs for Preserve Operations and Maintenance plus a pro-rata
share of the budgeted Administrative Expenses of the District for the current Fiscal Year in
which Special Taxes are levied.
"Property Owner Association Property" means any property within the boundaries of Area
“C” of the CFD that is owned by, or irrevocably dedicated as ind icated in an instrument
recorded with the County Recorder to, a property owner association, including any master or
sub-association.
"Public Property" means any property within the boundaries of Area “C” of the CFD that is,
at the time of the CFD formation , expected to be used for an y public purpose and is owned by
or dedicated to the federal government, the State, the County, the City or an y other public
agency.
"Reserve Fund" means a fund that shall be maintained for the CFD each Fiscal Year to provide
necessary cash flow for the first six months of each Fiscal Year, working capital to cover
monitoring, maintenance and repair cost overruns and delinquencies in the payment of Special
Taxes and a reasonable buffer to prevent large variations in annual Special Tax levies.
"Reserve Fund Balance" means the amount of funds in the Reserve Fund at the end of the
preceding Fiscal Year.
"Reserve Fund Requirement" means an amount equal to up to 100% of the Operating Fund
Requirement for any Fiscal Year.
"Residential Property" means all Assessor’s Parcels of Developed Property for which a
building permit(s) has been issued for purposes of constructing one or more residential dwelling
unit.
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"Resource Management Plan" means the Otay Ranch Phase 1 Resource Management Plan
also referred to as “The Otay Ranch Resource Management Plan” dated October 28, 1993, and
the Otay Ranch Phase 2, Resource Management Plan dated June 22, 2018, as both such plans
may be amended from time to time.
"Resource Monitoring Program" means those described in Attachment B hereto which is
incorporated herein by this reference.
"Resource Monitoring Fund Requirement" means for any Fiscal Year an amount for each
Improvement Area equal to the Improvement Area’s fair share of the budgeted costs of the
Resource Monitoring Program plus a pro rata share of the budgeted Administrative Expenses of
the CFD for the current Fiscal Year in which Special Taxes are levied. Improvement Area “C’s”
“fair share” shall be based on Improvement Area “C’s” percentage of the total acreage within the
Otay Ranch General Development Plan Planning Area for which a Resource Monitoring
Program funding mechanism has been established.
"Special Tax" means the Special Tax levied pursuant to the provisions of sections C and D
below in each Fiscal Year on each Assessor's Parcel of Developed Property and Undeveloped
Property in Area “C” to fund the Special Tax Requirement.
"Special Tax Requirement" means that amount required in any Fiscal Year for Area “C” to: (i)
pay the Resource Monitoring Fund Requirement, and Preserve Operations and Maintenance
Fund Requirement, less the Operating Fund Balance, and (ii) pay any amounts required to
establish or replenish the Reserve Fund to the Reserve Fund Requirement; (iii) pay for
reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes
levied in the previous Fiscal Year.
"State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of Area “C” of
the CFD that are not exempt from the Special Tax pursuant to law or as defined below.
"Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as
Developed Property.
B. ASSIGNMENT TO CATEGORIES OF SPECIAL TAX
Each Fiscal Year using the definitions above, all Taxable Property within Annexation No. 11 of
Improvement Area “C” of the CFD shall be classified as Category I, Category II, Category III or
Exempt as defined in Section C. The Taxable Property shall further be classified as Developed
Property, Final Map Property or Undeveloped Property and shall be subject to Special Taxes
pursuant to Sections C and D below. Developed Property shall be further assigned to a Land Use
Class as specified in Table 1.
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C. MAXIMUM SPECIAL TAX RATE
CATEGORY I
Category I includes Developed Property within the District (“Category I”).
The Maximum Special Tax for the Resource Monitoring Program and Preserve Operations and
Maintenance for Fiscal Year 2020-2021 on Developed Property are the rates set forth in Table 1
below. For Residential Property, the Special Tax shall be levied based upon Building Square
Footage and for Non-Residential Property shall be levied based on Acreage.
TABLE 1
Maximum Special Tax for Category I
Community Facilities District No. 97-2
Improvement Area “C”
(Fiscal Year 2020-2021)
Description Resource
Monitoring
Operation &
Maintenance
Total
Residential $0.0084/sq ft $0.0134/sq ft $0.0218/sq ft
Non-Residential $136.67/acre $216.97/acre $353.64/acre
CATEGORY II
Category II includes each Assessor’s Parcel of Tax able Property within the District for which a
Final Map has been recorded, but which is not classified as a Developed Parcel (“Category II”).
The Maximum Special Tax for the Resource Monitoring Program, and Preserve Operations and
Maintenance approved for Fiscal Year 2020-2021 on each Assessor’s Parcel in Category II is the
rate set forth in Table 2 below (said amount to be levied pro rata for any portion of an Acre).
TABLE 2
Maximum Special Tax for Category II
Community Facilities District No. 97-2
Improvement Area “C”
(Fiscal Year 2020-2021)
Resource
Monitoring
Operation &
Maintenance
Total
$136.67/acre $216.97/acre $353.64/acre
CATEGORY III
Category III includes each Assessor’s Parcel of Taxable Property within the District not subject
to Special Tax under any other category (“Category III”).
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The Maximum Special Tax approved for Fiscal Year 2020-2021 on Taxable Property within
Category III is the rate set forth in Table 3 below (said amount to be levied pro rata for an y
portion of an Acre).
TABLE 3
Maximum Special Tax for Category III
Community Facilities District No. 97-2 Improvement Area “C”
(Fiscal Year 2020-2021)
Resource
Monitoring
Operation &
Maintenance
Total
$88.21/acre $140.04/acre $228.25/acre
EXEMPT CATEGORY
The Exempt Category includes each property owned, conveyed or irrevocably offered for dedication
to a public agency, or land which is in the public right-of-way, unmanned utility easements which
make utilization for other than the purpose set forth in the easement impractical, common areas,
private streets and parks, and open space lots (“Exempt Category”).
SPECIAL CASES
In some instances, an Assessor’s Parcel of Developed Property may contain more than one Land
Use Class and be considered “Special Case”. The Maximum Special Tax that may be levied on an
Assessor’s Parcel identified as Special Case shall be the sum of the Maximum Special Tax levies
that may be levied on all Land Use Classes located on that Assessor’s Parcel. The CFD
Administrator shall determine the allocation to each Land Use Class.
ANNUAL ESCALATION OF MAXIMUM SPECIAL TAX
The Maximum Special Tax as shown in the tables above that may be levied on each Assessor’s
Parcel in Improvement Area “C”, Annexation No. 11, shall be increased each Fiscal Year beginning
in Fiscal Year 2020-2021 and thereafter by a factor equal to the annual percentage change in the San
Diego Metropolitan Area Consumer Price Index for All Urban Consumers (CPI-U, All Items) or
zero percent (0%), whichever is greater.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2021-2022, and for each following Fiscal Year, the Council shall
levy the Improvement Area “C”, Annexation No. 11, Special Tax at the rates established pursuant to
steps 1 through 4 below so that the amount of the Special Tax levied equals the Special Tax
Requirement. The Special Tax shall be levied each Fiscal Year as follows:
Step 1: Determine the revenue which could be generated by Parcels assigned to Category I by
multiplying the Building Square Footage for Parcels classified as Residential Parcels by the
Maximum Special Tax per Building Square Foot for the Resource Monitoring Program, and
Preserve Operations and Maintenance for Parcels and adding to that the maximum revenue
which could be generated by multiplying the total acres for Parcels classified as Non-Residential
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Parcels by the Maximum Special Tax per Acre for the Resource Monitoring Program, and
Preserve Operations and Maintenance.
Step 2: If the total revenue as calculated in Step 1 is greater than the estimated Special Tax
Liability for Improvement Area “C”, reduce the Special Tax for each Parcel proportionately so
that the Special Tax levy for the Fiscal Year is equal to the Special Tax Liability for the Fiscal
Year.
Step 3: If the total revenue as calculated in Step 1 is less than the Special Tax Liability for
Improvement Area “C”, a Special Tax shall be levied upon each Parcel within Improvement
Area “C”, classified as Category II. The Special Tax for Parcels assigned to Category II shall be
calculated as the lesser of:
The Special Tax Liability for Improvement Area “C” as determined by the
City, less the total revenue generated for all Parcels under Step 1 above,
divided by the total Acres for all Parcels within Improvement Area “C”
assigned to Category II,
O R
The Maximum Special Tax rate for Parcels assigned to Category II.
Step 4: If the total revenue as calculated in Step 1 and 3 is less than the Special Tax Liability, for
Improvement Area “C”, a Special Tax shall be levied upon each Parcel within Improvement Area
“C” classified as Category III. The Special Tax for Parcels assigned the Category III shall be
calculated as the lesser of:
The Special Tax Liability for Improvement Area “C” as determined by the
City, less the total revenue generated for all Parcels under Step 1 and 3 above,
divided by the total Acres for all Parcels within Improvement Area “C”
assigned to Category III, or
The Maximum Special Tax rate for Parcels assigned to Category III and
within Improvement Area “C.”
However, in the event it is determined that the Special Tax Liability for Improvement Area “C”
includes delinquent Special Taxes from Parcel in Category III from the prior Fiscal Year, the City
shall determine the amount of delinquent taxes that arose from such Parcels and identify the
owner(s). The amount of delinquent Special Taxes, if any, that arose from the applicable owner(s)
shall first be divided by the total Category III Acres owned by such owner(s) and collected from the
applicable owner(s) with the remaining portion of the Special Tax Liability not related to delinquent
Special Taxes to be collected from all Parcels in Category III according to the procedure set forth in
the preceding paragraph. Notwithstanding the above, under no circumstances will the Special
Tax levied against any Assessor’s Parcel of Residential Property or Multi-Family Property for
which an occupancy permit for private residential use has been issued be increased by more than
ten percent (10%) annually up to the Maximum Special Tax as a consequence of delinquency or
default by the owner of any other Assessor's Parcel within Area “C” of the CFD.
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E. APPEALS
Any landowner or resident who pays the Special Tax and believes that the amount of the Special Tax
levied on their Assessor’s Parcel is in error shall first consult with the CFD Administrator regarding
such error. If following such consultation, the CFD Administrator determines that an error has
occurred; the CFD Administrator may amend the amount of the Special Tax levied on such
Assessor’s Parcel. If following such consultation and action, if any, by the CFD Administrator, the
landowner or resident believes such error still exists; such person may file a written notice with the
City Clerk of the City appealing the amount of the Special Tax levied on such Assessor’s Parcel.
Upon the receipt of any such notice, the City Clerk shall forward a copy of such notice to the City
Manager who shall establish as part of the proceedings and administration of the CFD, a special
three-member Review/Appeal Committee. The Review/Appeal Committee may establish such
procedures, as it deems necessary to undertake the review of any such appeal. The Review/Appeal
Committee shall interpret this Rate and Method of Apportionment and make determinations relative
to the annual administration of the Special Tax and any landowner or resident appeals, as herein
specified. The decision of the Review/Appeal Committee shall be final and binding as to all persons.
F. MANNER OF COLLECTION
Special Taxes levied pursuant to Section D above shall be collected in the same manner and at
the same time as ordinary ad valorem property taxes; provided, however, that the CFD
Administrator may directly bill the Special Tax, may collect Special Taxes at a different tim e or
in a different manner if necessary to meet the financial obligations of Area “C” of the CFD or as
otherwise determined appropriate by the CFD Administrator.
G. TERM OF SPECIAL TAX
Taxable Property in Improvement Area “C” of the CFD shall remain subject t o the Special Tax
in perpetuity.
Attachment A
Description of Preserve Operations and Maintenance
Preserve Operations and Maintenance includes the maintenance, operation and management of
the public or private property within boundaries of the Otay Ranch Preserve, as such boundaries
may be modified from time to time, required by the Resource Management Plan to be maintained
as open space or habitat preservation land or both. Such maintenance, operations and
management shall include, but not be limited to, the following:
(i) Preserve Maintenance. Development, implementation and ongoing
provision of programs to maintain, operate and manage preserve habitat
values through: cultivation, irrigation, trimming, spraying, fertilizing,
and/or treatment of disease or injury; removal of trimmings, rubbish,
debris and other solid waste; maintenance of trails; removal and control of
exotic plant species (weeds); and control of cowbirds through trapping.
(ii) Security. Development, implementation and ongoing provision of security
programs to: enforce "no trespassing" rules; curtail activities that degrade
resources, such as grazing, shooting, and illegal dumping; remove trash,
litter, and other debris; control access; prohibit off-road traffic; and
maintain fences and trails.
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(iii) Preserve improvements: Acquire equipment and/or install improvements
necessary to maintain, operate and manage the open space and habitat
preservation land described above.
The above description of the Preserve Operations and Maintenance is general in nature. The
actual maintenance, operations and management of the open space and habitat preservation land
within the Otay Ranch Preserve may be modified from time to time as necessary in order to
effectively provide such services in compliance with the requirements of the Resource
Management Plan.
Attachment B
Description of Resource Monitoring
Implement the annual biota monitoring and reporting program consistent with the Resource
Management Plan to identify changes in the quality and quantity of preserve reso urces including
wildlife species, sensitive plants and sensitive habitat types.
The above description of the Resource Monitoring is general in nature. The actual monitoring
and reporting program may be modified from time to time as necessary in order to effectively
provide such services consistent with the requirements of the Resource Management Plan.
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